https://www.taxtmi.com/acts?id=35906 Valuation for stamp-duty is governed by market value of stocks or securities instead of average or day-of value. Instrument-specific provisos provide that options are valued by the premium paid by the buyer, repo on corporate bonds by the interest paid by the borrower, and swaps by only the first leg of the cash flow. en-us Fri, 01 Feb 2019 14:14:08 +0530 Fri, 01 Feb 2019 14:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=35906 Valuation for stamp-duty is governed by market value of stocks or securities instead of average or day-of value. Instrument-specific provisos provide that options are valued by the premium paid by the buyer, repo on corporate bonds by the interest paid by the borrower, and swaps by only the first leg of the cash flow. Act-Rules Bill Fri, 01 Feb 2019 14:14:08 +0530 https://www.taxtmi.com/acts?id=35906